Which of the Following Is Not True About Capital Assets

Which of the following is not true about capital assets?

A) Real property used in a trade or business is not a capital asset.
B) Capital losses may be carried back for 3 years to offset capital gains in those years.
C) For 2015, net long-term capital gains are granted preferential tax treatment.
D) Individual taxpayers may deduct net capital losses of up to $3,000 per year.
E) Shares of stock held for investment are capital assets.